Based on the Agreement Establishing the ASEAN-Australia-New Zealand Free Trade Area (AANZFTA) and point d clause 3 Article 10 of Circular No. 31/2015/TT-BCT , the General Department of Vietnam Customs assumes that back to back C/O form ANNZ (issued by Singapore) is not required to be presented reference number of the original C/O. It is only required to be presented relevant information of, and conform, to the original C/O.
The AANZFTA now does not regulate the issuance of back to back C/O based on multiple original C/Os. This issue is pending the General Department of Vietnam Customs’ verification with the C/O issuing agency.